Glossary/Audit procedures

Test of details

A test of details is a substantive procedure that examines individual transactions, balances or disclosures, for example by vouching, confirming, recalculating or inspecting, to find specific misstatements in a financial statement assertion.

CORAA TeamUpdated November 5, 2026

Definition

Where an analytical procedure looks at patterns, a test of details looks at items. The auditor selects a sample, specific items or the whole population, then applies procedures such as inspection, confirmation, recalculation or reperformance to each item and records the result. Together with substantive analytical procedures, it makes up the substantive procedures required by AU-C 330.

Why it matters in an audit or review

Tests of details give item-level evidence that can quantify a misstatement, which analytics usually cannot. They are the default for higher-risk assertions and for balances that are made up of discrete, identifiable items, such as receivables, debt and fixed assets. How items are selected affects whether results can be projected to the population.

Example

For a $6 million accounts payable balance (illustrative), the auditor tests details by confirming three vendors with the largest balances and vouching 25 payments after year end to invoices to look for unrecorded items. Each test targets a different assertion: existence in the first and completeness in the second.

Common mistakes

  • Using one test for several assertions without stating which one it covers.
  • Selecting items without a defined population and then projecting.

FAQ

Is a test of details the same as substantive testing?

It is one of two parts. The other is substantive analytical procedures.

Sources

  • AICPA, AU-C Section 330, Performing Audit Procedures in Response to Assessed Risks
  • AICPA, AU-C Section 500, Audit Evidence
  • AICPA, AU-C Section 530, Audit Sampling

Definitions paraphrase AICPA and FASB guidance; read the standard itself before relying on a requirement. Example figures are illustrative. This page is guidance, not professional advice. Report an error

Standards

AU-C 330AU-C 500

Related terms

  • Substantive procedures
    Substantive procedures are audit tests designed to detect material misstatements in account balances, transactions and disclosures, made up of tests of details and substantive analytical procedures.
  • Vouching
    Vouching is working backward from a recorded amount in the accounting records to the original supporting document, mainly to test for overstatement or whether a recorded item actually occurred.
  • Tracing
    Tracing follows a transaction from its source document forward into the accounting records and financial statements, mainly to test for omissions and to support the completeness assertion.
  • External confirmation
    External confirmation is audit evidence obtained as a direct written response from a third party, on paper or electronically, about a balance, term or transaction, using positive or negative request forms.

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